Internship Report
August 2010 - January 2011
____________________________________________________
Internship purpose: To design financial tools and procedures for farmer
organizations
Marion Duffieux
Asirri Project
January 2011
GRET/CAMBODIA
Table of Content
Introduction .......................................................................................................................................... 3
I.
Mission Purpose and Objectives ................................................................................................... 4
II. Farmers Organizations ‘Reports ....................................................................................................... 5
2.1.
PUAC – Peri Urban Agriculture Center (Kompong Speu) ....................................................... 5
2.2.
PUC – Polders Users Community (Prey Nup) ....................................................................... 12
2.3.
FWUC of Sdao Kong ............................................................................................................. 15
2.4.
AVSF (Takeo) ........................................................................................................................ 17
III.
3.1.
Results - Summarized............................................................................................................... 19
To develop FM tools and procedures adapted to FO typology ........................................... 19
3.2. Develop tools to help FO committees to take appropriate decisions related to budget
allocation and cost-benefit analysis for their services .................................................................. 20
3.3. Develop control system to ensure the transparency of financial reports towards
members and external organizations ............................................................................................. 21
Design related services that ISC could offer to FO to ensure the management, the decision
making, the reporting and the control related to their finance ..................................................... 21
IV.
Conclusion ................................................................................................................................ 24
2
Introduction
This report presents the work done during my internship, between the 15th of August
2010 and 20 January 2011. The purpose of the mission is to design financial management tools
and procedures for farmer organizations. This report aims to present the activities and projects
worked on and result get over the mission.
The first part resumes the Mission Purpose of the study and its objectives, and then the Action
plan of the mission.
As we met four different Farmer Organizations to work with as a 'study cases' in August and
September 2010, then we signed contracts with some of them, I will present the work done
with all of them: PUAC at Kompong Speu, PUC at Prey Nup, the FWUC of Sdao Kong, the FNN in
Takeo Province and a FO from AVSF in Takeo Province as well.
For each one I will present briefly their organization, then list the visit we did there with the
objective and the results got. This report only summarizes these facts, to get more details, the
report or document of reference is indicated, and is consultable whether on hard copy at ISC
office, or on soft copy on Kesna and Kanhnha computer.
In a third part I will summarize the list of financial tools and procedures which have been
designed during the study, all of them are available on soft copy.
Finally, I will conclude by giving my opinion on my experience as intern at ISC, and about the
future of the Financial Services proposed by ISC.
3
I. Mission Purpose and Objectives
From the term of Reference of the internship the purpose and the objectives of the study are
the following:

PURPOSE: To develop adapted financial services delivered by the Irrigation Service
Center to farmers organizations

OBJECTIVES:
1. Develop FM tools and procedures adapted according to FO typology
2. Develop tools to help FO committees to take appropriate decisions related to budget
allocation and cost-benefit analysis for their services
3. Develop control system to ensure the transparency of financial reports towards members and
external organizations
4. Design related services that ISC could offer to FO to ensure the management, the decision
making, the reporting and the control related to their finance

ACTION PLAN: (Appendix 1)
To reach the objectives, the study is divided into 4 steps:
1. Select FOs to work with as ‘study case’ in order to understand their activities, and to
evaluate their needs related to financial management, which could be meet by different
services proposed by ISC
2. Work together with these FOs in order to design tools and procedures to meet their needs
3. After contract or agreement, implement these tools
4. From the tools created, design a panel of services, standardized or customized according to
FO typology, that ISC could propose to any other FO
4
II. Farmers Organizations ‘Reports
During the first week of the study, Antoine Deligne contacted by email several NGO or FO
Federation in order to present the object of the study, proposed them to collaborate. From the
answer we got, we selected five organizations which will be presented below.
For each FO, I will present briefly:

the context (cf other reports for more details)

a report of the visits we did; our objectives and our results

Potential services which can be designed from those ‘study cases’.
2.1.
PUAC – Peri Urban Agriculture Center (Kompong Speu)
2.1.1. Context
PUAC is a cooperative of european style vegetables, which aims to alleviate poverty of farmers
in Kompong Speu area, by selling these vegetables to Hostels, Restaurants and Supermarket in
Phnom Penh mainly. Created in 2001, the cooperative is now supported by the Belgim
organization ADG (aide au Development de Genbloux)
The cooperative groups 156 farmers from 16 villages in Kompong Speu province. It produces
around 70 tons of vegetables per year, of 30 different kinds of vegetables.
The cooperative is managed by a central committee composed by farmers elected, and an
Executive Director from the private sector. There are also 20 staffs divided in the three
following units: Marketing, Production and Finance/ Administration. For more details, refers to
the different mission reports.
From our visit, we could establish the following analyze of the strengths, weaknesses,
opportunities and threats of PUAC: (we focus mainly on financial management issues)
5
SWOT:
2.1.2. Mission
We met PUAC staff whether in Phnom Penh or Kompong Speu several times.
For each meeting I will describe the date, place, objective, results got and document produced
which are available in soft copy.
A) Appraise the Global Environment
Meeting 1: 24-25th August, with Thy and Kanhnha

Objectives: To understand PUAC’ activities, to identify the issues related to
financial management
Based on interviews of different stakeholders (executive director, treasurer, accountant,
president, vice president, secretary), this first visit aimed to get an understanding of PUAC
activities, strengths and weaknesses. We asked general questions in order to appraise the
global environment, the organization of the cooperative, the meaning and functioning of the
three units: marketing, production and financial/administration. Then we focused on issues
related to financial management.
6

Results: (refer to the Mission Report for more details)
From the interviews, we got the following remarks:
 there is a lack of general procedures
 the accounting system is not efficient
Those issues lead to a difficulty to get efficient forecast of cash flows and budget plan. Our
recommendation was to set up all the procedures related to financial management, then
review the accounting system.
Meeting 2: 17th September, with Antoine and Christophe Gosseins

Objective: Know about PUAC'needs of external support

Results:
PUAC informs us they were looking for a consultant to review their financial management
procedures ( cf ''ToR Consultant'' document, in PUAC folder). We looked at their term of
reference together and let them know that we could work on some points as a part of the
study.
Meeting 3: 14 - 15th October with Kesna

Objectives: Get more information about the financial management organization

Result:
The executive Director and the committee were busier than expected when we were there, and
we could not get as much information as we wanted. We could discuss mainly with the
accountant. From this meeting, we could present the main issues and our recommendation
about their financial system on a report on Power point (cf document PPT: PUACfinancialflow).
There is also a mission report (doc Word: MissionreportOctKC).
The main recommendations were to review the procedures, improve the cash flow forecast
thanks to Excel and QuickBooks tools, review the job description and review the presentation of
7
their financial reports. We presented these recommendations at the meeting of the 10
November.
Meeting 4: 22th October, with Kesna and PUAC's marketing Officer at Phnom Penh

Objective: Get more information about the marketing Unit
We meet the marketing officer in Phnom Penh for one hour meeting in order to get a better
understanding about sales and marketing activities.

Result:
We notice that there is a lack of communication between the staff, and lack of procedures,
especially about money transfer between customers and salesman, then cashier in Phnom Penh
and Cashier in Kompong Speu.
Meeting 5: 10th November, with Kanhnha and Kesna in Phnom Penh

Objective: Get an agreement with Mao Bora and Christophe Gosseins about the point
we will work on
We presented them the Ppt document (PUACfinancialflow), and summarize to them our four
recommendations listed above, at for the meeting3.

Result
From their needs, we decided to focus on the financial procedure and QuickBooks training.
They were waiting for our service proposal from this meeting.
.
B) Design Tools
During the study, we could design several tools but we did not implement of all them. We
design the following tools on Excel, that we showed to PUAC to ask whether it can be useful for
them or not:
 Cash Flow follow up
 Balance Sheet
 Income Statement
8
These tables should appear in the financial statements which are submitted to the Central
Board every month. They should be easy to understand but no information should be lacking.
Example of tools we proposed them:

Sales Following-up by Vegetable categories - Table + Graph
PUAC
Sales by Item Summary
January 1 through November 9, 2010
January
February
March
April
May
June
July
August
AROMATIC PLANTS
1,329.07
1,194.60
1,215.52
821.32
550.20
713.01
601.31
FRUIT PLANTS
1,169.15
703.01
516.05
229.63
208.96
172.86
233.31
234.37
LEAF PLANTS
4,500.32
4,661.07
5,649.00
4,305.03
3,015.63
3,496.25
3,505.16
2,838.61
MUSHROOM
3.06
3.95
0.00
0.00
2.50
0.00
0.00
0.00
OTHER VEGETABLE
2.90
2.60
0.35
0.00
0.00
0.43
0.00
0.00
1,066.58
523.64
304.23
104.01
142.60
160.89
72.58
100.05
ROOT PLANTS
VINE
Total Inventory
257.13
150.90
269.54
53.98
51.24
45.64
74.88
67.28
34.98
8,221.98
7,358.41
7,739.13
5,511.23
3,965.53
4,618.32
4,479.64
3,465.14
By just one click from Quickbook,
these tables and graph can be
updated automatically on Excel,
and ready to print, or to be sent
directly to the Central Board and
Managers, in order to follow up
regularly the sales.
The example above was presented to PUAC during the meeting of the 10 th November. We
showed them print versions of what we could support them for, such as a training to improve
their financial management by a better control of the sales and of the cash-flow. They were
very interested and are still waiting for our proposal about this (Quickbook training).
We have spent time working on these tools, by learning about Quickbook first, which was new
for Kesna and myself, and manipulating it to get efficient results to a better Financial
Management. Unfortunately we did not implement these tools.
9
C) Implement the tools
This last step started from December, during the meeting 6 when we signed the contract.
The objective of the contract is to implement for PUAC a guidelines of financial procedures,
together with the Executive Director and the Central Board, then to present these procedures
to the staff and support the internal auditor to control these procedures.
These procedures aim to make all financial activities of PUAC transparent, controllable, and to
improve the financial management.
Meeting 6: 13 and 14th December, with Kesna and Kanhnha
Together with the President, the treasurer, the auditor (farmer elected as it) and the Executive
Director, we review all financial management procedures following a methodology we
prepared together with Kanhnha and Kesna previously.

Result:
The contract was not signed yet, so we lose most of the first day to modify it and wait for its
approval before to start to work. For this reason, we came back to Kompong Speu to finish this
work on the 20th of December.
 At the date of the 13th of January, PUAC is still waiting for the draft we were supposed
to send to them by December.
D) For the future

QuickBooks training
PUAC is still interested by training about ''Getting to get relevant information from
QuickBooks''. Indeed we showed them that from their accounting software, PUAC can get
relevant information to control their cash flow, their costs and benefits per product, by sales
man, make their financial report more transparent. Many tasks they do not use at the moment.
10
This training should also include the use of Excel, by exporting the data from QuickBooks to
Excel to get relevant chart (cf page 9).
Kesna has prepared a proposal for this training that he can purpose when he will have the time.

Audit/ Financial Control
If PUAC has clear procedures, they will probably be interested by an audit within the next years.
It is a service that ISC could propose.
 About the audit service, it is necessary to ensure that ISC is able to propose such kind of
service, despite if it is not a chartered audit company.

Train Internal Auditor
If ISC is not allowed to Audit directly PUAC, another service ISC could propose is to train the
Internal Auditor. Indeed a farmer is elected as internal auditor, but he has not the background,
neither the experience nor the background to realize this task. However, by creating a clear
Methodology or guide of Internal Control of Procedures (get inspired from the Audit Manual of
Prey Nup), we could train this internal auditor.
11
2.2.
PUC – Polders Users Community (Prey Nup)
2.2.1. Context
The Prey Nup polder rehabilitation project began in 1997 with 3.35 million euros of financial
support from AFD. Works were carried out by a Cambodian firm while the “development
support” component, including works supervision, was awarded to the NGO group GRET and
Handicap International. The project has a pilot aspect: it is the first time that the management
of a large hydroagricultural area has been transferred to a users’ organization.
Nowadays the PUC has 1 500 rice producer’s members and is in charge of water management
in irrigated areas and canal, structure and dyke maintenance. It also collects fees which
guarantee project sustainability. It is controlled by a Central committee compounded by
farmers elected, and is managed by an Executive Director. (for more details about PUC's
organization, cf MissionreportPreynupAugust).
2.2.2. Mission
A) Appraise the Global Environment
Visit 1: 30-31st August with Thy and Kanhnha
 Objective: Understand Situation, look at
the financial document, meet the CB,
Executive Director and Accountant
This first visit aimed to understand the activities of PUC. Kanhnha and Thy were already familiar
with the FWUC organization but it was very new for me at it was only the second week of my
mission. So this visit allowed us to understand the global activity of PUC, to go to the field to
see the polders, to interview the accountant, the executive director, the central board and the
audit committee.
 Result: The mission Report summarizes the information collected about the following
points:
12
 collection fee procedure
 budget plan procedure
 communication
 accounting system
 database
 internal audit
At the issue of this visit, we were able write some recommendation, that we wanted to discuss
between ISC staff, to eventually propose them later on to PUC: to realize an external financial
audit, to change their accounting system and to improve their communication tools to farmers,
in order to present the financial result and ISF price more clearly.
Visit 2: 22-24th September with Kesna
 Purpose: Prepare Financial Audit, Look at all financial documents, select samples,
understand their accounting system
After discussing by phone about the possibility to realize an external audit for PUC, we came
back there with Kesna in order to collect all information needed related to financial procedures
and accounting. It was also the occasion for Kesna to discover PUC, because he was just starting
with ISC by this time.

Result:
We could collect samples of all accounting and financial documents and tools used, financial
reports, accounting data. That information was necessary to prepare the audit mission. (All
information is available in the folder PreyNup)
13
B) Design Tools

Preparation Contract + Audit Manual from 20th October to the 12th of November
We spend about three weeks to work on the audit manual, select the samples we want to
audit, write the contract, and for one week to practice on the real accounting data of 2009 with
Kesna and Kanhnha.
C) Implementing tools
The audit was planned for the 15-19th November, but after negotiation, PUC finally refused to
sign the contract. For the price proposed they asked more service, like to support them to
change their accounting system from Ciel Compta to QuickBooks. ISC staff is not qualified for
this job, so we refused, and lose the contract.
I do believe that we did not waste our time, as we trained together with Kesna and Kanhnha to
the audit methodology, that they will be able to used again for other contract with other FO (cf
documents Audit methodology + ManualAudit)
D) Potential services that ISC will be able to propose to other FO.

Financial Audit: After Prey Nup experience, ISC’s staff has experience with Audit and can do
it again for other FO, and another negotiation with Prey Nup may be possible.

Procedure Audit: For other FOs, possibility to audit procedures, the process to do the audit
is a bit similar. Also in Prey Nup, they may be interested for a training for the Audit
Committee

Accounting training: PUC would like to switch their accounting system to new software,
maybe QuickBooks. This is a too heavy work for ISC, however if ISC staff practice on
QuickBooks they may be able to propose training for other FO interested!
14
2.3.
FWUC of Sdao Kong
2.3.1. Context
The Sdao Kong scheme originally built during Pol Pot period was rehabilitated in 2004 by
MOWRAM with financial support from the French Embassy. The FWUC was created the same
year with the technical support from CEDAC and was officially recognized by MOWRAM on 9
August 2004.
Sdao Kong irrigation scheme is a pumping station system. The system allows irrigating during
two seasons: the dry season after inundation recedes from November to February and the early
wet season from April to July.
The first contact with ISC was in 2010 when ISC negotiated a subvention from MOWRAM for
the FWUC.
2.3.2. Mission
Visit 1: 1-2nd of September with Thy, Kanhnha, Sophak
 Objective: Understand the financial management and propose service to support the
FWUC
Like we did previously for PUC in Prey Nup, this visit allowed us to get an overview of the FWUC
organization. The information collected are summarized in the report ReportSdaoKong1.

Result:
From our observation, we noticed a support for accounting would be useful as there is no
transparency at all. We thought about different services we could proposed them: externalized
accounting, training about bookkeeping, support to realize budget plan, support for subvention
demand, implementation of communication tools to present the financial result to the farmers
during the general assembly.
The idea is that these tools and services could be standardized and proposed to other FWUC.
15
Visit 2: 30Sep – 1st October with Kanhnha, Sophak, Kesna
 Objective: Get an agreement about the contract with the FWUC, start to review their
accounting
We discussed about the content of the contract we will propose to the FWUC.
 Result: We agreed on the main points of the contract (cf contract - in Khmer language).
Visit 3: 3 /4th November with Kanhnha and Kesna
 Objective: First training about financial management, included in the service contract
The expected outputs were the following:

explain about the budget plan (it was not clear for them)

train about bookkeeping

train about tools and procedures regarding the Cash Avance

Review and computerize the expenses from the previous season

get more information regarding FWUC financial procedures
 Result: (cf ReportSdaoKongtraining1)
The result was globally positive; we had enough time to train about all the topics planned. One
point we notice is the difficulty for them to understand about the budget plan.
 Visit 4: 15 /17th December with Kesna and Kanhnha
 Objective: Second training about financial management
The topics were the following:
-
review the results from last training
-
computerize the financial data
-
train again about cash advance with a new tool (cash advance book)
-
get more information about their financial procedures
-
do a cashbox physical check
16

Result:
 There was a real effort from the members to understand. They have followed our training
from last time, only few mistakes.
 The total amount in the cashbox was correct.
 We did not respect the Agenda schedule but we could cover all points.
 Some tools were not ready such as the cashbook, methodology of bookkeeping,
2.4.
AVSF (Takeo)
2.4.1. Context
In one of its current projects named Komrong Daikou (literally «project together») AVSF aims to
strengthen the capacity of Farmers Organizations (FO) to develop services for their members
and to improve their representation and recognition at the local and national level. The project
is being carried out in four provinces, from 2007-2010, mainly in village based associations,
involving small groups of farmers (20-100), from some ACs and CBO (community based
organizations), working for all villagers. In 3 provinces AVSF has employed a correspondent in
charge of development activities. In the fourth province this function is being carried out by a
partner (ADA). These correspondents work in close cooperation with a counterpart of the
Provincial Department of Agriculture (PDA).
Because they work with many FO, we contacted them by email end of August in order to
describe my mission, and see if I could work with a FO member of the project in order to look at
the financial management tools they use and see if eventually, it would be possible to improve
them
2.4.2. Mission
A) Appraise the Global Environment
After a meeting in Phnom Penh with Cedric Martin in September, we selected one FO in Takeo
Province.
17
Visit 1: 20th September with Kesna

Objective: Get information about Komrong Daikou project and the FO selected

Result:
We did not have the time to visit the FO as the AVSF coordinator was busy, the visit was shorter
than expected. We could meet only him in Takeo, we got information on soft copy about the
project and the FO, and some tools they use for bookkeeping, (cf MIssionreportTakeo1).
Visit 2: 1st of November with Kesna and Aurelia Pondish (from AVSF)

Objective: To visit two FO in Takeo province
We were not able to get an appointment before, due to our work on other project. In one day,
we could visit two different FOs in Takeo Province, in order to interview them about their
activities and financial management and tools.

Result:
One day was very short to visit two FO and we could get only brief information. However we
notice that AVSF already supports them for financial management, bookkeeping follow up,
through the project Komrong Daikou. This project ended up in December, it would be
interesting to meet someone from AVSF now in order to know what kind of support these FO
will get now.
B) The future collaboration with AVSF
We did not design any tool with AVSF, but we had some ideas we did not explore enough. For
example we noticed the FO we visited has different activities, such as credit, saving, rice bank,
chicken sales. They get income from all of those activities but do not know exactly which one is
more profitable. We can think about tools to realize cost/benefit analysis.
The best would be to work on it with one FO in Kompong Thom province, to make it easier, and
to try tools with them in order to see whether it would be useful or not. Busy mainly with PUAC
and PUC until mid-November, we did not have the time to focus on it, but it is a possibility for
the future.
18
III. Results - Summarized
Going back to the objectives of the study, here are summarized the results got at the end of the
five months of the study.
3.1.
To develop FM tools and procedures adapted to FO typology
We could create tools related to the typology of the FO we worked with only, which are:
 FWUC of small size  does not have transparent financial activity, it has difficulties to
be financially autonomous
 FWUC autonomous  Stung Chinit, Prey Nup
 Cooperative  Get income from sales like PUAC
The tools created are the following:

Guideline of Financial Procedures for FWUC
Inspired from the procedures existing in Prey Nup and Stung Chinit, this guideline can be used a
support to set up financial procedures for any other FWUC, even small one.
It contains written procedures, and picture of the tools used for the financial management,
such as voucher, bookkeeping book, invoices for example.
This guideline also can be used to set up procedures for other FO typology which require
procedures related to financial management, but as a base only.

Bookkeeping tools (receipt, tools, etc)
Include samples of tools used for bookkeeping. We are using them for Sdao Kong

Bookkeeping methodology:
Explanation of the bookkeeping tools, with example that we can translate into Khmer and give
to the FWUC committee during the training
19

Training methodology + training report
As we are doing the first training for Sdao Kong, the methodology used and the training report
would be useful for next trainings, in order to learn from our previous recommendations and
improve the trainings.
3.2.
Develop tools to help FO committees to take appropriate decisions
related to budget allocation and cost-benefit analysis for
their
services
To develop such kind of tools, we needed to created it, then implement it and follow up, or it is
not efficient.
We noticed at Sdao Kong that the committee has difficulties to elaborate a budget plan and to
stick to it. In order to support them about this point, we do externalized accounting for them,
and by going there every month, we can give them a comparative between the budget plan
and real expenses according to their budget line.
This tool can help them to adjust their budget month by month or for next season.
We also produced several tools from Excel, such as graph and chart, in order to improve their
understanding by a visual way.
These tools however are still draft because they have not been tested, neither approved by the
farmers themselves. Indeed, the training is done step by step and this will be done over the
next training by Kesna and Kanhnha.
I have produced a sample of financial report they can get inspired from, with some sample
figures presented in different ways.
20
3.3.
Develop control system to ensure the transparency of financial
reports towards members and external organizations
We develop control system by preparing the Audit for Prey Nup, even if we did not realize it.
The tools that ISC can use for the future are:

Audit Methodology
It details the steps of an Audit:
 Appraise the Environment, collect data related to accounting and procedures
 Design the Audit Manual (office work)
 Realize the audit based on the Audit Manual
 Write Audit Report

Audit Manual
The Audit Manual created for Prey Nup was inspired by the format of the Internal Audit Manual
of PUC. This manual can be used a standard which will need to be customized for new
contracts.
3.4. Design related services that ISC could offer to FO to ensure the
management, the decision making, the reporting and the control
related to their finance
 List of services
Based on the tools and procedures created and enounced previously, ISC could propose the
following services:
 Externalized Accounting
 Bookkeeping training
 Design procedures of Financial Management
21
 Design Financial Statements
 Support to present financial results to farmers
These services could be proposed to FWUC or other organizations, but depend the capacity of
ISC to realize such kind of contract:
 Capacity in Human Resource and Time:
At the moment two people are responsible of the Financial Services: Kesna and Kanhnha, but
the role of each is not well defined yet.
I think it is necessary to clarify the task of each of them regarding this service, and from that to
evaluate the time available to work on eventual contracts.
Indeed, in December we could notice that Kesna and Kanhnha were fully busy with two
contracts, PUAC's and Sdao Kong's, knowing that Kanhnha has many other responsibilities
within ISC. It means that is not necessary, and not even possible to look for and work on more
contracts right now.
 Develop new contract
It will be necessary to look for new contract from March, when the two currents will end up.
Here are some ideas for a methodology to look for new contract:
a. To develop contracts with other FWUC
Each FWUC managing a budget should have transparent procedures. ISC could propose to
those it already has a contract with, to get support for bookkeeping and procedures
implementation, as we did for Sdao Kong.
As the tools already exist, it would take less time for ISC staff than for Sdao Kong to fulfill this
mission. It would be possible to train ISC facilitators to bookkeeping and accounting follow up
that they can do it themselves, and ISC Financial Services' manager could delegate more tasks
to work on more projects.
22
b. Meet Federation of FO and NGO working with FO
This would allow presenting ISC and the financial services we provide, but most of all to get
information about the kind of support they give to FO related to financial management, identify
the needs and evaluate the opportunities for ISC to work with them.
 This can be done as soon as now, as we discussed already about it. The first step is to create
a database of these Organizations with the following criterions:





Name
Adress/email/Contact Name
Number of FO they work with
Objective
More details, etc
This database can be fulfilled easily from Internet, and can be used to pre-select the
Organization we want to contact, and then get information before to meet them.
It is comparable to a market study; it would allow ISC to evaluate the needs in term of Financial
Service for FO. It can be done in parallel of the contract by the responsible of Financial Services.
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IV. Conclusion
To conclude this report, I would say I felt really involved with this mission, despite the time was
short. It was not hard to acclimate as ISC team is very friendly and helpful. However it took me
a bit of time to appraise Farmer Organizations 'environment, especially we were working with
different FO so we needed to understand the context, activities, strengths and weaknesses of
each of them. .
I thought at the beginning it will be easy to create many tools to improve their financial
management, but it took more time than expected. Indeed, there is no point to create tools,
tables, graphs, or methodologies if there are not used by ISC staff, then showed and approved
to the farmers concerned. That is why I tried to always work closely to Kesna and Kanhnha, who
will carried out the mission. But we spend almost one full month to work on the Audit of PUC
that we finally did not realize. We also spent much time on PUAC, as well to visit them in
Kompong Speu as to work at the office on tools and report, and to learn about QuickBooks.
These tasks could have been more efficient.
Also, many FO would need Financial Management service, but I think ISC has no the capacity at
the moment to work with many of them. It will be necessary in a close future to ensure what
ISC team is able and not able to do, before to look for new contract.
Finally, I can say that this internship was very instructive and that I enjoyed working for Asirri
Project. To work on the field and on different projects gave me an overview of different kind of
farmer organizations, improve my capacity to work on audit and financial management, but
moreover gave me a strong human experience. I am really thankful to Kanhnha, Kesna, Sophak,
Piseth, Antoine and Patricia for their support, translation, explanation about work purpose as
well as Khmer culture. I also want to thanks other ISC staff in Kompong Thom and GRET staff in
Phnom Penh.
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1- List the services ISC could purpose
IV- Design related services ISC could offer to support FO
4. Takeo: reach an agreement to use the tools with AVSF
3- FWUC Sdao Kong: - Do the Accounting training and follow up
- Present the Audit Report
2- PUC Prey Nup: -Realize Financial Audit
1- PUAC Kompong Speu : implement tools
III. Implement the tools
5-AVSF Takeo : - design tools adapted
- create procedure about financial management
- create training tools
- create tools for ISC follow up
3- FWUC Sdao Kong: - design tools for FWUC management
- Create Contract
2- PUC Prey Nup: - Design Audit Manual
1- PUAC Kompong Speu : design tools
II- Design tools adapted, purpose them to FO, write procedures draft
Redact a short report and select relevant FO
Visit FO to understand global situation
2- Define Fos needs for which ISC could provide a service
Contact different to FO to explain the mission
1- Identify FO 'study case'
October
November
December
January

I-Select FO and Understand their activities
September
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
August
Appendix
Work Plan
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